Circular No. 14/2026/TT-BCT

CIRCULAR

PROVIDING RULES OF ORIGIN UNDER THE FREE TRADE AGREEMENT BETWEEN THE SOCIALIST REPUBLIC OF VIET NAM AND THE EUROPEAN UNION

Pursuant to the Government's Decree No. 40/2025/ND-CP defining the functions, tasks, powers and organizational structure of the Ministry of Industry and Trade, as amended and supplemented by Decree No. 109/2025/ND-CP and Decree No. 193/2025/ND-CP;

Pursuant to the Government's Decree No. 31/2018/ND-CP detailing the Law on Foreign Trade Management regarding origin of goods;

Pursuant to the Government's Decree No. 146/2025/ND-CP on the delegation and decentralization of powers in the field of industry and trade;

In implementation of the Free Trade Agreement between the Socialist Republic of Viet Nam and the European Union signed on June 30, 2019; Protocol 1 concerning the definition of the concept of originating products and methods of administrative cooperation under the Free Trade Agreement between the Socialist Republic of Viet Nam and the European Union; and Decision No. 02/2024 dated January 16, 2024 of the Trade Committee under the Free Trade Agreement between the Socialist Republic of Viet Nam and the European Union amending Annex II to Protocol 1 concerning the definition of the concept of originating products and methods of administrative cooperation;

At the proposal of the Director of the Import-Export Department;

The Minister of Industry and Trade promulgates the Circular providing rules of origin under the Free Trade Agreement between the Socialist Republic of Viet Nam and the European Union.

Chapter I

GENERAL PROVISIONS

Article 1. Scope of regulation

This Circular provides the rules of origin under the Free Trade Agreement between the Socialist Republic of Viet Nam and the European Union (EVFTA).

Article 2. Subjects of application

This Circular applies to:

1. Certificate of Origin (C/O) issuing authorities and organizations.

2. Traders.

3. Agencies, organizations and individuals involved in the origin of exported goods and the origin of imported goods.

Article 3. Interpretation of terms

For the purposes of this Circular, the terms below are construed as follows:

1. “Chapter”, “Heading” and “Subheading” mean the Chapters (2 digits), Headings (4 digits) and Subheadings (6 digits) used in the Harmonized Commodity Description and Coding System (hereinafter referred to as the “Harmonized System” or “HS”).

2. “Classified” means the classification of a good or material under a particular Chapter, Heading or Subheading of the Harmonized System.

3. “Consignment” means products which are either sent simultaneously from one exporter to one consignee or covered by a single transport document covering their shipment from the exporter to the consignee or, in the absence of such a document, by a single invoice.

4. “Customs value” means the value determined in accordance with the Customs Valuation Agreement.

5. “Exporter” means an individual or organization located in the exporting Party who exports goods to the other Party and is able to prove the origin of the goods. The exporter may be the producer or the person carrying out the export procedures. The exporter need not be the seller who issues the invoice for the consignment (third-party invoice). The seller may be located in the territory of a country which is not a Party to the EVFTA.

6. “Ex-works price” means:

a) The price paid for the goods to the producer who carried out the last production or processing operation, provided that such price includes the value of all the materials used and all other costs incurred in the production, minus any internal taxes which are, or may be, repaid when the final product is exported.

b) Where the ex-works price does not fully reflect the costs actually incurred in the production in Viet Nam or the European Union, the ex-works price means the sum of all those costs, minus any internal taxes which are, or may be, repaid when the final product is exported.

c) Where the last processing or production operation has been subcontracted by a trader to another producer, the term “producer” in this Clause means the trader who subcontracted the processing or production.

7. “Material” includes any ingredient, raw material, component, part or the like used in the production of a product.

8. “Product” means the finished product being produced, including a finished product intended for later use in another production operation.

9. “Goods” includes both materials and products.

10. “Production” means any operation carried out to obtain a product, including working, production, manufacturing, processing or assembly.

11. “Identical and interchangeable materials” means materials of the same kind and commercial quality, possessing the same technical and physical characteristics, and which cannot be distinguished from one another once they are incorporated into the finished product.

12. “Non-originating goods” or “non-originating materials” means goods or materials that do not satisfy the rules of origin provided in this Circular.

13. “Originating goods” or “originating materials” means goods or materials that satisfy the rules of origin provided in this Circular.

14. “Territory” includes the territorial sea.

15. “Value of materials” means the customs value at the time of importation of the non-originating materials used, or the purchase price of the materials in Viet Nam or in the European Union where that value at the time of importation cannot be determined.

16. “Party” means the Social Republic of Viet Nam or a Member State of the European Union.

Article 4. Provisions on origin certification and origin verification in Viet Nam

1. The following Appendices are issued together with this Circular:

a) Appendix I: Introductory Notes to the Product Specific Rules provided in Appendix II.

b) Appendix II: Product Specific Rules.

c) Appendix IIIa: Fishery materials eligible for cumulation.

d) Appendix IIIb: Fishery products eligible for cumulation.

dd) Appendix IV: Textile and garment products eligible for cumulation.

c) Appendix V: Specimen of the Viet Nam Movement Certificate EUR.1.

g) Appendix VI: Text of the exporter's origin declaration.

2. The authorities and organizations competent to issue the Viet Nam Movement Certificate EUR.1 are the Import-Export Department (Ministry of Industry and Trade) and provincial-level People's Committees. The registration and updating of specimen signatures and specimen seals by the authorities and organizations issuing Movement Certificates EUR.1 shall comply with the guidance of the Import-Export Department (Ministry of Industry and Trade). The list of authorities and organizations issuing the Viet Nam Movement Certificate EUR.1 is updated through the electronic origin management and certification system of the Ministry of Industry and Trade (the eCoSys System) at www.ecosys.gov.vn.

3. The procedures for origin certification and origin verification shall comply with the Government's Decree No. 31/2018/ND-CP dated March 8, 2018, detailing the Law on Foreign Trade Management regarding origin of goods, with the laws on origin of goods, and with this Circular.

Chapter II

DETERMINATION OF ORIGIN OF GOODS

Article 5. Originating goods

Goods shall be considered as originating where:

1. The goods are wholly obtained in a Party as provided in Article 6 of this Circular.

2. The goods are not wholly obtained but are produced in a Party from non-originating materials, provided that such materials have undergone sufficient working or processing as provided in Article 7 of this Circular.

Article 6. Wholly obtained goods

1. For the purposes of Clause 1, Article 5 of this Circular, goods shall be considered as wholly obtained in a Party in the following cases:

a) Mineral products extracted from the soil or from the seabed of the Party.

b) Plants and plant products grown and harvested or gathered in the Party.

c) Live animals born and raised in the Party.

d) Products from live animals raised in the Party.

dd) Products obtained from slaughtered animals born and raised in the Party.

e) Products obtained by hunting or fishing conducted in the Party.

g) Products of aquaculture where the fish, crustaceans and molluscs are born or raised in the Party from eggs, larvae, fry or fingerlings.

h) Products of sea fishing and other products taken from the sea outside the territorial sea by vessels of the Party.

i) Products made on board factory ships of the Party exclusively from the products referred to in Point h of this Clause.

k) Used articles collected in the Party fit only for the recovery of raw materials.

l) Waste and scrap resulting from production operations conducted in the Party.

m) Products extracted from the seabed or below the seabed outside the territorial sea but within an area over which the Party has exclusive economic rights.

n) Goods produced in the Party exclusively from the products specified in Points a through m of this Clause.

2. The term “plants and plant products” in Point b, Clause 1 of this Article covers plants, flowers, fruits, vegetables, seaweed and fungi.

3. The terms “vessels of the Party” and “factory ships of the Party” in Points h and i, Clause 1 of this Article apply only to vessels and factory ships that meet one of the following conditions:

a) They are registered in and fly the flag of Viet Nam or of a Member State of the European Union, and are at least 50% owned by individuals of a Party.

b) They are registered in and fly the flag of Viet Nam or of a Member State of the European Union, and are owned by a legal person which has its head office and main place of business in a Party. That legal person is at least 50% owned by Viet Nam or a Member State of the European Union, or by public entities or individuals of one of the Parties.

Article 7. Goods not wholly obtained

1. For the purposes of Clause 2, Article 5 of this Circular, goods not wholly obtained shall be considered as having undergone sufficient working or processing where they satisfy the Product Specific Rules provided in Appendix II issued together with this Circular.

2. With regard to materials used in the production of a product or goods:

a) The Product Specific Rules referred to in Clause 1 of this Article apply only to non-originating materials.

b) Where a product which has acquired originating status under Appendix II issued together with this Circular is subsequently used as a material in the production of another product, the origin criterion applicable to that other product shall not apply to the product used as a material, nor to the non-originating materials that were used in the production of the product used as a material.

Article 8. Tolerance for materials that do not satisfy the origin criterion

1. Where Clause 1, Article 7 of this Circular is not satisfied, and subject to Clauses 2 and 3 of this Article, non-originating materials may nevertheless be used provided that their total value or weight does not exceed:

a) 10% of the ex-works price or of the weight of the product, for products falling under Chapter 2 and Chapters 4 through 24 of the Harmonized System, except processed fishery products of Chapter 16 of the Harmonized System.

b) 10% of the ex-works price of the product, for other products, except products falling under Chapters 50 through 63 of the Harmonized System.

c) The tolerance for products falling under Chapters 50 through 63 of the Harmonized System shall be applied in accordance with Notes 6 and 7 of Appendix I issued together with this Circular.

2. The application of Clause 1 of this Article shall not allow the value or weight of non-originating materials to exceed any of the maximum percentages provided in Appendix II issued together with this Circular.

3. Clauses 1 and 2 of this Article do not apply to goods wholly obtained as provided in Article 6 of this Circular.

4. Without prejudice to the application of Article 10 and Clause 2, Article 11 of this Circular, the tolerance provided in Clauses 1 and 2 of this Article applies to materials used in the production of a product for which Appendix II issued together with this Circular requires those materials to be wholly obtained.

Article 9. Cumulation

1. Goods shall be considered as originating in the exporting Party where they are produced from materials originating in the other Party, provided that the working or processing carried out in the exporting Party goes beyond the minimal operations and processes provided in Article 10 of this Circular.

2. Materials listed in Appendix IIIa issued together with this Circular that originate in an ASEAN country which has concluded a trade agreement with the European Union in accordance with Article XXIV of GATT 1994 shall be considered as materials originating in Viet Nam where they are incorporated into the working or production of a product listed in Appendix IIIb issued together with this Circular.

3. For the purposes of Clause 2 of this Article, the origin of the materials shall be determined in accordance with the rules of origin under the framework of the trade agreements of the European Union with those ASEAN countries.

4. For the purposes of Clause 2 of this Article, the origin of materials exported from an ASEAN country to Viet Nam for use in further working or production shall be evidenced by a proof of origin in the same manner as for materials exported directly to the European Union.

5. The cumulation of origin provided in Clauses 2 through 4 of this Article shall apply only where:

a) The ASEAN countries whose materials are involved in the cumulation of origin have undertaken to comply with the provisions of the EVFTA and to provide administrative cooperation among themselves and with the European Union to ensure the implementation of the EVFTA.

b) The undertaking referred to in Point a of this Clause has been notified to the European Union.

c) The preferential tariff rate applied by the European Union to products specified in Appendix IIIb issued together with this Circular is higher than or equal to the preferential tariff rate granted to the countries participating in the cumulation of origin.

6. A proof of origin issued for the purposes of Clause 2 of this Article shall bear the following statement: “Application of Article 3(2) of the Protocol of the Viet Nam - EU FTA”.

7. Fabrics originating in the Republic of Korea shall be considered as originating in Viet Nam where they are used as materials for working or production in Viet Nam of the products listed in Appendix IV issued together with this Circular, provided that such material fabrics have undergone working or processing that goes beyond the minimal operations and processes provided in Article 10 of this Circular.

8. For the purposes of Clause 7 of this Article, the origin of the material fabrics shall be determined in accordance with the rules of origin under the framework of the Free Trade Agreement between the European Union and the Republic of Korea, except for the rules provided in Annex II(a) of the Protocol on rules of origin attached to that Agreement.

9. For the purposes of Clause 7 of this Article, the origin of material fabrics exported from the Republic of Korea to Viet Nam for use in further production or working shall be evidenced by a proof of origin in the same manner as for material fabrics exported directly to the European Union.

10. The cumulation of origin provided in Clauses 7 through 9 of this Article shall apply where:

a) The Republic of Korea and the European Union have a Free Trade Agreement in accordance with Article XXIV of GATT 1994.

b) The Republic of Korea and Viet Nam jointly implement and notify to the European Union their compliance with the cumulation of origin and with administrative cooperation to ensure the implementation of the EVFTA.

11. A proof of origin issued for the purposes of Clause 7 of this Article shall bear the following statement: “Application of Article 3(7) of Protocol 1 to the Viet Nam - EU FTA”.

12. The cumulation of origin for materials originating in a country which is not a Party to the EVFTA as provided in this Article shall be implemented in accordance with the guidance of the Ministry of Industry and Trade.

Article 10. Minimal operations and processes

1. The following operations and processes, when carried out either individually or in combination with one another, shall be considered as minimal and shall not be taken into account for the determination of origin, even where the goods satisfy Articles 7 and 8 of this Circular:

a) Preserving operations to ensure that the products remain in good condition during transport and storage.

b) Breaking-up and assembly of packages.

c) Washing, cleaning, removal of dust, oxide, oil, paint or other coverings.

d) Ironing or pressing of textiles and textile products.

dd) Simple painting and polishing operations.

e) Husking and partial or total milling of rice; polishing and glazing of cereals and rice.

g) Operations to colour or flavour sugar or to form sugar lumps; partial or total milling of crystal sugar.

h) Peeling, stoning and shelling of fruits, nuts and vegetables.

i) Sharpening, simple grinding or simple cutting.

k) Sifting, screening, sorting, classifying, grading or matching (including the making-up of sets of articles).

l) Simple operations consisting of placing in bottles, cans, flasks, bags, cases or boxes, fixing on cards or boards, and all other simple packaging operations.

m) Affixing or printing marks, labels, logos and other like distinguishing signs on products or their packaging.

n) Simple mixing of products, whether or not of different kinds, and mixing of sugar with any material.

o) Simple operations consisting of the addition of water, dilution, dehydration or denaturation of products.

p) Simple assembly of parts of articles to constitute a complete article or disassembly of products into parts.

q) A combination of two or more of the operations specified in Points a through p of this Clause.

r) Slaughter of animals

2. The operations referred to in Clause 1 of this Article shall be considered as minimal where no special skills or machines, apparatus or tools especially produced or installed for those operations are required.

3. All operations carried out in Viet Nam or the European Union shall also be taken into account when determining whether the working or processing of goods constitutes a minimal operation or process referred to in Clause 1 of this Article.

Article 11. Unit of qualification

1. The unit of qualification is the particular product which is considered as the basic unit when classifying under the Harmonized System.

2. Where a consignment consists of a number of identical products classified under the same subheading of the Harmonized System, the unit of qualification shall be applied to each individual product.

3. Where the packaging of goods is classified under Rule 5 of the Harmonized System, such packaging shall also be taken into account in determining the origin of the goods.

Article 12. Accessories, spare parts and tools

Accessories, spare parts, tools and instructional or other information materials dispatched with a piece of equipment, machine, apparatus or vehicle which are part of the normal equipment and are included in the selling price of the product or are not separately invoiced shall be regarded as one with that piece of equipment, machine, apparatus or vehicle whose origin is being determined.

Article 13. Sets of goods

In accordance with Rule 3 of the Harmonized System, a set of goods shall be considered as originating where all of its component products are originating. Where a set of goods consists of both originating and non-originating products, the set as a whole shall be considered as originating provided that the value of the non-originating products does not exceed 15% of the ex-works price of the set.

Article 14. Neutral elements

Neutral elements are elements used in the production of goods which are not taken into account in determining the origin of the goods, comprising:

1. Fuel and energy.

2. Plant and equipment, including goods used for the maintenance of plant and equipment.

3. Machines, tools, dies and moulds; spare parts and materials used in the maintenance of equipment and plant; lubricants, greases, compounding materials and other materials used in production or used to operate equipment and plant; gloves, glasses, footwear, clothing, safety equipment; catalysts and solvents; equipment, devices and machines used for the testing or inspection of goods.

4. Any other goods which are not incorporated, and are not intended to be incorporated, into the final composition of the product.

Article 15. Accounting segregation

1. Where identical and interchangeable originating and non-originating materials are used together in the working or processing of goods, the accounting segregation method shall be applied in accordance with applicable regulations, provided that the quantity of originating goods recorded in the records equals the quantity of originating goods actually held in stock.

2. Accounting principles comprise the procedures, practices and specific rules on the recording of revenues, expenses, costs, assets and liabilities, the disclosure of information and the preparation of financial statements.

Article 16. Principle of territoriality

1. The conditions provided in Chapter II of this Circular must be fulfilled entirely and without interruption in a Party.

2. Where originating goods exported from a Party are subsequently re-imported from a country which is not a Party to the EVFTA, the re-imported goods shall be considered as non-originating, unless it can be demonstrated to the satisfaction of the customs authority that:

a) The re-imported goods are the same as those which were exported.

b) The re-imported goods have not undergone any operation beyond that necessary to preserve them in good condition while in the country which is not a Party to the EVFTA or while being exported.

Article 17. Non-alteration

1. Goods declared for importation into a Party shall be considered as retaining their original origin, provided that during transport or storage the goods have not been altered or subjected to any working operation that alters them, other than the following operations:

a) Preserving the goods in good condition.

b) Adding or affixing marks, labels, seals or any other documentation to ensure compliance with the specific requirements of the importing Party.

c) The operations specified in Points a and b of this Clause are carried out under customs supervision in the country of transit or the country of splitting before the goods are declared for home use.

2. Goods may be stored provided that they remain under customs supervision in the country of transit.

3. Consignments may be split by the exporter or under the exporter's authorization, provided that the goods remain under customs supervision in the country of splitting.

4. In case of doubt, the importing Party shall request the customs declarant to provide evidence of compliance, in any form, including:

a) Transport documents such as bills of lading.

b) Factual or concrete evidence based on the marking or numbering of packages.

c) Documents related to the goods.

d) A certificate of non-alteration provided by the competent authority of the country of transit or the country of splitting, or any other document demonstrating that the goods remained under customs control in the country of transit or the country of splitting.

5. The term “in case of doubt” in Clause 4 of this Article means that the importing Party is entitled to determine the cases in which it is necessary to require the importer to provide the supporting documents referred to in Clause 4 of this Article, but may not require the submission of such supporting documents on a routine basis.

Article 18. Exhibition and fair goods

1. Where originating goods are sent for exhibition in a country which is not a Party to the EVFTA and are sold after the exhibition and thereafter imported into a Party, the goods shall benefit from preferences at the time of importation under the EVFTA, provided that it is demonstrated to the satisfaction of the customs authority of the importing country that:

a) The exporter consigned the goods from the territory of the exporting Party to the country in which the exhibition was held and exhibited them there.

b) The exporter sold or otherwise disposed of the goods to a consignee in the importing Party.

c) The goods were consigned to the importing Party during the exhibition or immediately after the exhibition in the same state in which they were sent for exhibition.

d) The goods have not, since they were consigned for exhibition, been used for any purpose other than demonstration at the exhibition.

2. A proof of origin must be issued in accordance with Chapter III of this Circular and submitted to the customs authority of the importing Party in accordance with regulations. The name and address of the place where the exhibition was held must be indicated on the proof of origin. Where necessary, the customs authority of the importing Party may require additional documentary evidence of the conditions under which the goods were exhibited.

3. Clause 1 of this Article applies to any trade, industrial, agricultural or handicraft exhibition, fair, presentation in a public place or similar show or display which is not organized for private purposes in shops or business premises with a view to selling foreign goods, provided that the goods remain under customs supervision during the exhibition.

Chapter III

ORIGIN CERTIFICATION AND ORIGIN VERIFICATION

Article 19. General provisions on the origin certification mechanism

1. Goods originating in the European Union imported into Viet Nam shall be granted tariff preferences under the EVFTA upon submission of one of the following proofs of origin:

a) A C/O issued in accordance with Articles 20 through 23 of this Circular.

b) An origin declaration made out in accordance with Article 24 of this Circular by an approved exporter within the meaning of the regulations of the European Union, for a consignment of any value; or by any exporter for a consignment not exceeding EUR 6,000 (six thousand euros).

c) An origin declaration made out by an exporter registered in an electronic database in accordance with the regulations of the European Union and notified to Viet Nam. The notification may include a provision that the European Union ceases to apply Points a and b of this Clause.

2. Goods originating in Viet Nam imported into the European Union shall be granted tariff preferences under the EVFTA upon presentation of one of the following proofs of origin:

a) A C/O issued in accordance with Article 4 and Articles 20 through 23 of this Circular.

b) An origin declaration made out in accordance with Article 25 of this Circular by an exporter whose consignment does not exceed EUR 6,000 (six thousand euros).

c) An origin declaration made out by an approved exporter or by an exporter registered in a database in accordance with the regulations of the Ministry of Industry and Trade.

d) The self-certification of origin referred to in Point c of this Clause shall be carried out in accordance with the regulations of the Ministry of Industry and Trade and shall apply after Viet Nam has notified the European Union.

3. Where Article 29 of this Circular applies, originating goods shall benefit from the EVFTA preferences without the need to submit any of the proofs of origin referred to in this Article.

Article 20. Provisions on the completion of the Movement Certificate EUR.1

1. The Movement Certificate EUR.1 is provided in Appendix V issued together with this Circular.

2. The C/O shall not contain erasures or words written over one another. Any alteration shall be made by striking out the incorrect particulars and adding the correct particulars. Any such alteration shall be accompanied by the signature of the person who completed the C/O and be approved by the competent authority.

3. No spaces shall be left between the items entered on the C/O and each item shall be preceded by an item number. A horizontal line shall be drawn immediately below the last item. Any unused space shall be struck through in such a manner as to make any later addition impossible.

4. Goods shall be described in accordance with commercial practice and with sufficient detail to enable them to be identified.

Article 21. Provisions on the issuance of the Movement Certificate EUR.1

1. The competent authority of the exporting Party shall check the declared description of the goods so as to exclude any possibility of fraudulent additions.

2. The date of issuance of the C/O shall be indicated in Box 11.

3. The C/O shall be issued as soon as possible but no later than three working days after the date of exportation of the goods (the declared shipment date).

Article 22. C/O issued retrospectively

1. In addition to Clause 3, Article 21 of this Circular, a C/O may be issued after the date of exportation of the goods in the following cases:

a) The C/O was not issued at the time of exportation because of errors or involuntary omissions or other valid reasons.

b) The exporter demonstrates to the competent authority that the C/O was issued but was not accepted at importation for technical reasons.

c) The final destination of the goods was not determined at the time of exportation and was determined only while the goods were being transported or stored, or after the splitting of the consignment in accordance with Article 17 of this Circular.

2. In order to obtain a C/O issued after the date of exportation of the goods in accordance with Clause 1 of this Article, the exporter shall indicate the date and place of exportation of the goods and state the reasons in the application for the C/O.

3. The C/O issuing authority or organization shall issue the C/O retrospectively after verifying that the information in the exporter's application for the C/O is consistent with the corresponding documents.

4. A C/O issued retrospectively shall bear in Box 7 the following endorsement in English: “ISSUED RETROSPECTIVELY”.

Article 23. Duplicate C/O

1. Where a C/O is lost, mislaid or damaged, the exporter shall submit an application for a duplicate C/O to be made out on the basis of the records held by the C/O issuing authority or organization.

2. A duplicate C/O shall bear in Box 7 the following endorsement in English: “DUPLICATE”.

3. The duplicate C/O shall bear the date of issuance of the original C/O and shall take effect as from that date.

Article 24. Provisions on the origin declaration for goods from the European Union

1. An exporter may make out an origin declaration where the goods originate in the European Union and satisfy the other requirements of the EVFTA.

2. The exporter shall make out the origin declaration on an invoice, a delivery note or any other commercial document which describes the goods concerned in sufficient detail, by typing, stamping or printing the text of the origin declaration on that document. The exporter shall use the text of the origin declaration in one of the language versions provided in Appendix VI issued together with this Circular and in accordance with the law of the European Union. Where the exporter makes out the declaration by hand, the text shall be written in ink and in printed characters.

3. The term “other commercial document” referred to in Clause 2 of this Article may be a consignment note, a pro forma invoice or a packing list. Transport documents such as bills of lading or air waybills shall not be considered as other commercial documents.

4. The origin declaration shall not be made out on a separate form. The origin declaration may be made out on a different page of the commercial document, provided that that page can be identified as part of the commercial document.

5. The origin declaration shall bear the handwritten signature of the exporter. However, an approved exporter within the meaning of the regulations of the European Union may be exempted from signing, provided that the exporter gives the competent authority of the exporting Party a written undertaking accepting full responsibility for the proof of origin.

6. An origin declaration may be made out after the exportation of the goods, provided that it is presented in the importing Party no later than 2 years, or within the period specified by the importing Party, from the entry of the goods into the territory of the importing Party.

Article 25. Provisions on the origin declaration for goods from Viet Nam

1. An exporter shall make out an origin declaration in accordance with Point b, Clause 2, Article 19 of this Circular where the goods originate in Viet Nam and satisfy the other requirements of the EVFTA.

2. The exporter shall make out the origin declaration on an invoice, a delivery note or any other commercial document which describes the goods concerned in sufficient detail, by typing, stamping or printing the text of the origin declaration on that document. The exporter shall use the text of the origin declaration in one of the language versions provided in Appendix VI issued together with this Circular and in accordance with the law of Viet Nam. Where the exporter makes out the declaration by hand, the text shall be written in ink and in printed characters.

3. The term “other commercial document” referred to in Clause 2 of this Article may be a consignment note, a pro forma invoice or a packing list. Transport documents such as bills of lading or air waybills shall not be considered as other commercial documents.

4. The origin declaration shall not be made out on a separate form. The origin declaration may be made out on a different page of the commercial document, provided that that page can be identified as part of the commercial document.

5. The exporter making out an origin declaration as referred to in Clause 1 of this Article shall submit, at the request of the competent authority, the documents proving the origin of the goods as well as compliance with the other requirements of this Circular.

6. An origin declaration may be made out after the exportation of the goods, provided that it is presented in the importing Party no later than 2 years, or within the period specified by the importing Party, from the entry of the goods into the territory of the importing Party.

7. Within 03 working days from the date of making out the origin declaration, the exporter referred to in Clause 1 of this Article shall declare and upload the origin declaration and the documents related to the exported consignment as provided in Points c through h, Clause 1, Article 15 of Decree No. 31/2018/ND-CP on the electronic origin management and certification system of the Ministry of Industry and Trade at www.ecosys.gov.vn.

Article 26. Validity of the proof of origin

1. A proof of origin shall be valid for 12 months from the date of issuance in the exporting Party and must be submitted to the customs authority of the importing Party within that period of validity.

2. A proof of origin submitted to the customs authority of the importing Party after the period of validity provided in Clause 1 of this Article may nevertheless be accepted for the purpose of granting EVFTA tariff preferences where the importer was unable to submit it within the period of validity due to force majeure or other valid reasons beyond the importer's control.

3. In other cases of late presentation, the customs authority of the importing Party may accept a proof of origin for goods which were imported within the period of validity provided in Clause 1 of this Article.

Article 27. Submission of the proof of origin

In order to benefit from EVFTA tariff preferences, the proof of origin must be submitted to the customs authority of the importing Party in accordance with the regulations of that Party. The customs authority may require a translation where the proof of origin is not in English.

Article 28. Importation by instalments

Where, at the request of the importer and subject to the regulations of the customs authority of the importing Party, dismantled or non-assembled goods within the meaning of General Rule 2(a) of the Harmonized System falling under Section XVI or Section XVII or under headings 7308 and 9406 of the Harmonized System are imported, such goods may be imported by instalments and only a single proof of origin need be submitted to the customs authority upon the first importation.

Article 29. Exemption from the proof of origin

1. Goods sent as small packages from private persons to private persons or forming part of the personal luggage of travellers shall be considered as originating goods without the need for a proof of origin, provided that such goods are not imported by way of trade, have been declared as satisfying the requirements of this Circular, and there is no doubt as to the veracity of such declaration. Where the goods are sent by post, that declaration may be made on the import customs declaration or on a document annexed to the customs declaration.

2. Occasional imports consisting solely of goods for the personal use of the consignee or the traveller or their family shall not be considered as imports by way of trade if it is evident from the nature and quantity of the goods that they are not intended for commercial purposes.

3. The total value of the goods referred to in Clauses 1 and 2 of this Article shall not exceed:

a) EUR 500 (five hundred euros) in the case of small packages, or EUR 1,200 (one thousand two hundred euros) in the case of goods forming part of the personal luggage of travellers entering the European Union.

b) USD 200 (two hundred US dollars) in the case of both small packages and goods forming part of the personal luggage of travellers entering Viet Nam.

Article 30. Supporting documents

The documents used to prove the origin of goods for the purpose of applying for a C/O or making out an origin declaration comprise:

1. Documents proving the production process or the working operations carried out by the exporter or the producer, for example internal accounting reports or books.

2. Documents used to prove the origin of the materials, issued or made out in a Party in accordance with applicable regulations.

3. Documents proving the working or processing of the materials, issued or made out in a Party in accordance with applicable regulations.

4. Proofs of origin of the materials, issued or made out in a Party in accordance with this Circular.

Article 31. Record keeping

1. An exporter making out an origin declaration or a trader applying for a C/O shall keep for at least 3 years a copy of the proof of origin as well as of other documents.

2. The C/O issuing authority or organization of the exporting Party shall keep for at least 3 years the applications for the C/O.

3. The customs authority of the importing Party shall keep for at least 3 years the proofs of origin submitted to it.

4. The exporter shall keep documents or records, in accordance with the applicable regulations of the Party, in any form, provided that they can be retrieved and printed.

Article 32. Minor discrepancies and formal errors

1. Minor discrepancies between the particulars declared on the proof of origin and those on the documents submitted to the customs authority for the purpose of carrying out the import formalities shall not render the proof of origin null and void, provided that those particulars still correspond to the goods actually imported.

2. Formal errors such as typing errors shall not be a reason for the rejection of the proof of origin if such errors do not create doubts as to the veracity of the declarations made in that document.

3. Where a number of goods are declared on the same proof of origin, a problem concerning one item shall not affect or delay the granting of EVFTA tariff preferences and customs clearance for the remaining items on that proof of origin.

Article 33. Conversion of currency

1. Where the value thresholds referred to in Point b, Clause 1, Article 19, Point b, Clause 2, Article 19 and Point a, Clause 3, Article 29 of this Circular are expressed in a currency other than the euro, the equivalent thresholds in the national currencies of the Member States of the European Union or of Viet Nam shall be fixed annually by each Party.

2. A consignment invoiced in a currency other than the euro shall be assessed against the value thresholds provided in Point b, Clause 1, Article 19, Point b, Clause 2, Article 19 and Point a, Clause 3, Article 29 of this Circular on the basis of the thresholds fixed by the Party concerned.

Article 34. Verification of the proof of origin

1. The verification of the proof of origin shall be carried out at random or where the competent authority of the importing Party has reasonable doubts as to the authenticity of the document, as to the originating status of the goods or as to compliance with the other requirements of the EVFTA.

2. For the purposes of Clause 1 of this Article, the competent authority of the importing Party shall return the C/O and the invoice submitted, or the origin declaration, or copies of these documents, to the competent authority of the exporting Party, giving appropriate reasons for the request for verification.

Any documents and information suggesting that the particulars given on the proof of origin are incorrect or inaccurate shall be forwarded together with the request for verification.

3. The competent authority or the customs authority of the exporting country shall notify the competent authority of the importing country of the receipt of the request for verification of the proof of origin. That notification may be made by any means, including electronic means.

4. The verification shall be carried out by the competent authority of the exporting Party. That competent authority shall have the right to call for any evidence and to carry out any inspection of the exporter's reports and accounts or any other check considered appropriate.

5. Where the competent authority of the importing Party decides to suspend EVFTA tariff preferences for the consignment pending the results of the verification, release of the goods shall be offered to the importer subject to any precautionary measures judged necessary. The decision to suspend EVFTA tariff preferences shall be withdrawn as soon as the competent authority of the importing Party determines that the goods are originating or that they comply with the other requirements of this Circular.

6. The competent authority requesting the verification shall be informed of the results of the verification as soon as possible. The results of the verification must state clearly whether the documents are authentic and whether the goods can be considered as originating in the Parties and as complying with the other requirements of the EVFTA.

7. Where there are reasonable doubts and no reply to the request for verification has been received from the competent authority of the exporting Party within 10 months from the date of the request for verification, or where the reply to the request for verification does not contain sufficient information to determine the authenticity of the document or the origin of the goods, the requesting competent authority of the importing Party may deny tariff preferences, except in exceptional circumstances. Before denying tariff preferences, it must be clarified whether the competent authority of the exporting Party did or did not receive the request for verification.

8. Where more than 10 months are required to carry out the verification and to reply to the request for verification as provided in Clause 7 of this Article, the competent authority of the exporting Party or the customs authority of the exporting country shall so inform the competent authority of the importing Party.

Chapter IV

SPECIAL PROVISIONS

Article 35. The territories of Ceuta and Melilla

1. The term “Party” used in this Circular does not cover Ceuta and Melilla.

2. Goods originating in Viet Nam, when imported into Ceuta and Melilla, shall be subject to the same customs regime as that applied to goods originating in the customs territory of the European Union.

3. Goods originating in Ceuta and Melilla, when imported into Viet Nam, shall be subject to the same customs regime as that applied to imported goods originating in the European Union.

4. For the purposes of Clauses 2 and 3 of this Article, the goods must satisfy the special conditions provided in Article 36 of this Circular.

Article 36. Special conditions concerning Ceuta and Melilla

1. Goods satisfying Article 17 of this Circular shall be considered as originating in Ceuta and Melilla where they fall under one of the following cases:

a) The goods are wholly obtained in Ceuta and Melilla.

b) The goods are produced in Ceuta and Melilla and have undergone sufficient working or processing as provided in Article 7 of this Circular.

c) The goods originate in a Party and have undergone working or processing going beyond the operations provided in Article 10 of this Circular.

2. Goods satisfying Article 17 of this Circular shall be considered as originating in Viet Nam where they fall under one of the following cases:

a) The goods are wholly obtained in Viet Nam.

b) The goods are produced in Viet Nam and have undergone sufficient working or processing as provided in Article 7 of this Circular.

c) The goods originate in Ceuta and Melilla or in the European Union and have undergone working or processing going beyond the operations provided in Article 10 of this Circular.

3. Ceuta and Melilla shall be considered as a single territory.

4. The exporter or the exporter's authorized representative shall enter “Viet Nam” and “Ceuta and Melilla” on the proof of origin.

Article 37. The Principality of Andorra

1. Goods originating in the Principality of Andorra falling under Chapters 25 through 97 of the Harmonized System shall be accepted by Viet Nam as originating in the European Union under the EVFTA.

2. Clause 1 of this Article shall apply provided that the Principality of Andorra applies to goods originating in Viet Nam the same preferential tariff treatment as that applied by the European Union to such goods.

3. The EVFTA shall apply mutatis mutandis for the purpose of determining the origin of the goods referred to in Clause 1 of this Article.

Article 38. The Republic of San Marino

1. Goods originating in the Republic of San Marino shall be accepted by Viet Nam as originating in the European Union under the EVFTA.

2. Clause 1 of this Article shall apply provided that the Republic of San Marino applies to goods originating in Viet Nam the same preferential tariff treatment as that applied by the European Union to such goods.

3. The EVFTA shall apply mutatis mutandis for the purpose of determining the origin of the goods referred to in Clause 1 of this Article.

Chapter V

IMPLEMENTATION PROVISIONS

Article 39. Goods in transport or in storage

EVFTA tariff preferences shall be applied to goods which satisfy the requirements of this Circular and which, on the date of entry into force of the EVFTA, are either in a Party or in the course of transport, in temporary storage, in a bonded warehouse or in a non-tariff zone, provided that a proof of origin issued retrospectively is submitted to the customs authority of the importing Party. Where so required, the importer shall submit to the customs authority of the importing Party documents proving the non-alteration of the goods in accordance with Article 17 of this Circular.

Article 40. Confidentiality of information

Each Party shall keep confidential the information and data obtained in the course of origin verification and shall not disclose information and data that may prejudice the person providing such information and data. The competent authorities of the Parties shall keep confidential the information and data exchanged for the purposes of administrative management and origin verification.

Article 41. Organization of implementation

1. Guidance and common understandings relating to the rules of origin agreed by the Parties in the reports of the implementation sessions of the Customs Committee and the Trade Committee under the EVFTA shall serve as the basis for implementation by the C/O issuing authorities and organizations and by the customs authorities.

2. The contents referred to in Clause 1 of this Article shall be notified to the C/O issuing authorities and organizations and to the customs authorities through the focal point of the Customs Committee implementing the EVFTA.

Article 42. Effect

1. This Circular takes effect from May 10, 2026.

2. This Circular annuls Circular No. 11/2020/TT-BCT dated June 15, 2020 of the Minister of Industry and Trade providing rules of origin under the Free Trade Agreement between Viet Nam and the European Union, and Circular No. 41/2022/TT-BCT dated December 30, 2022 amending and supplementing a number of articles of Circular No. 11/2020/TT-BCT dated June 15, 2020 of the Minister of Industry and Trade providing rules of origin under the Free Trade Agreement between Viet Nam and the European Union.

APPENDIX I

INTRODUCTORY NOTES TO THE PRODUCT SPECIFIC RULES PROVIDED IN APPENDIX II (Issued together with Circular No. 14/2026/TT-BCT dated March 25, 2026 of the Minister of Industry and Trade providing rules of origin under the EVFTA)

Note 1. Origin criteria provided in Appendix II

Appendix II to this Circular provides the origin criteria applicable to the working or processing of goods for the purpose of satisfying Article 7 of this Circular, comprising the following four types of origin criteria:

1. A maximum content of non-originating materials that may be used in the working or processing of the goods;

2. A change of the HS code at the level of Chapter (2 digits), Heading (4 digits) or Subheading (6 digits) of the goods as compared with the HS code at the corresponding level of the materials used in the working or processing of the goods. Where Point b, Clause 4, Note 3 of this Appendix applies, the HS code at Heading or Subheading level of the goods may be the same as the HS code at the corresponding level of the materials used in the working or processing of the goods.

3. A specific working and processing operation; or

4. Working or processing carried out on wholly obtained materials.

Note 2. Structure of the list of Product Specific Rules in Appendix II

1. The list of Product Specific Rules in Appendix II to this Circular consists of three columns. The first column (1) indicates the HS code at Chapter, Heading or Subheading level of the goods produced. The second column (2) gives the description of the goods corresponding to the HS code in the first column (1). The third column (3) sets out the corresponding origin criterion for the goods described in the first two columns.

2. Where the HS code in column (1) is preceded by the prefix “ex”, the origin criterion in column (3) applies only to the goods as described in column (2) and not to all goods falling under that HS code.

3. Where column (1) indicates an HS code at Chapter level or a group of HS codes at Heading level and column (2) gives the corresponding description of the goods, the origin criterion in column (3) applies to goods falling under any HS code at Heading level of that Chapter or under any HS code at Heading level within the group of HS codes indicated in column (1).

4. Where different origin criteria apply to different goods falling under the same HS code at Heading level, each line of the description of goods covering a part of that HS code shall be subject to the corresponding origin criterion in column (3).

5. Where two origin criteria are set out in column (3) on separate lines linked by the word “or”, the exporter may choose which of the two origin criteria to apply.

Note 3. Examples of the application of origin criteria

1. In accordance with Article 7 of this Circular, where a product which has satisfied the rules of origin is subsequently used as a material in the further production of another product, that material shall be considered as originating regardless of whether the production of that material took place in the factory where the product is produced or in another factory in the same Party.

2. The working or processing carried out must go beyond the operations and processes provided in Article 10 of this Circular. Where Article 10 of this Circular is not satisfied, the goods shall not be eligible for tariff preferences even if they satisfy the origin criteria provided in Appendix II to this Circular.

3. Subject to Clause 2 of this Note, the origin criteria in Appendix II to this Circular set out the minimum working or processing to be carried out in the production of the goods. Carrying out more working or processing than that provided in Appendix II to this Circular shall also be considered as satisfying the origin criterion, without prejudice to Article 10 of this Circular. Conversely, carrying out less working or processing than that provided in Appendix II to this Circular shall not be considered as satisfying the origin criterion.

4. Origin criteria based on a change of the HS code of the goods:

a) An origin criterion worded “Production from materials of any Heading, except that of the product” means that non-originating materials falling under an HS code at Heading level other than that of the goods may be used (CTH)

b) An origin criterion worded “Production from materials of any Heading” means that materials of any HS code may be used (including materials of the same description and of the same HS code at Heading level as the goods).

5. An origin criterion worded “The value of the materials used does not exceed x% of the ex-works price of the product” means that only the value of the non-originating materials used in the production of the goods is taken into account. The maximum percentage of non-originating materials used may not exceed the percentage provided in Appendix II to this Circular through the application of Clause 1, Article 8 of this Circular.

6. Origin criteria providing for the use of specific non-originating materials

a) Where an origin criterion provides that a specific non-originating material may be used, the working or processing of the goods may use materials at an earlier stage of the production of that specific material, and may not use intermediate materials made from that specific material.

b) Where an origin criterion provides that a specific non-originating material may not be used, the working or processing of the goods may use materials at an earlier stage of the production of that specific material, and may not use intermediate materials made from that specific material.

c) Example: where the origin criterion applicable to Chapter 19 provides that “the weight of materials of Heading 1006 and of Headings 1101 through 1108 does not exceed 20% of the weight of the product”, the use of non-originating cereals of Chapter 10 (which are materials at an earlier stage of the production of products of Headings 1101 through 1108) is not limited by the 20% of the weight of the product.

7. Where an origin criterion provides that a product may be produced from more than one material, this means that one or more of those materials may be used; the criterion does not require that all of them be used in the production.

8. Origin criteria providing for the use of a specific material

a) Where an origin criterion provides that a product must be produced from a specific material, this does not prevent the use of other materials which, by their inherent nature, cannot satisfy that origin criterion.

b) Example: flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, painted, varnished or coated with plastics, are classified under HS code 7210.70. The origin criterion for Heading 7210 is “Production from ingots or other primary forms or semi-finished materials of Headings 7206 and 7207”. Accordingly, that origin criterion does not prevent the use of non-originating paints and varnishes (Heading 3208) or plastics (Chapter 39).

Note 4. Provisions on agricultural goods

1. Agricultural products falling under Chapters 6, 7, 8, 9, 10, 12 and Heading 2401 which are grown or harvested in the territory of a Party to the EVFTA shall be considered as originating in that Party, including where they are grown from seeds, bulbs, rootstock, cuttings, grafts, shoots, buds or other living parts of plants imported from a country which is not a Party to the EVFTA.

2. Provisions on weight limits

a) In accordance with Clause 2, Article 5 of this Circular, where the origin criterion applicable to products of Chapters 1 through 24 provides for a weight limit, that weight limit applies only to non-originating materials. Accordingly, originating materials need not be taken into account in the calculation of the weight limit. Weight limits are expressed as provided in Points b, c and d of this Clause.

b) An origin criterion worded “the weight of materials of a Chapter/Heading” means that the weight of each material is added up and the total weight of those materials must not exceed the maximum percentage.

Example: the origin criterion for Chapter 19 requires that the weight of materials of Chapters 2, 3 and 16 used does not exceed 20% of the weight of the product. Where the weight of the product contains 12% of materials of Chapter 3 and 10% of materials of Chapter 16, the product does not satisfy the origin criterion for Chapter 19 because the total weight of the materials used exceeds 20% of the weight of the product.

c) An origin criterion worded “the individual weight of materials of a Chapter/Heading” means that the weight of each material must not exceed the maximum percentage and the total weight of the materials is not taken into account.

Example: the origin criterion for Chapter 22 requires that the individual weight of sugar and of materials of Chapter 4 does not exceed 20% of the weight of the product. Where the weight of the product contains 15% of sugar and 10% of materials of Chapter 4, the rule of origin for Chapter 22 is satisfied because the individual weight of each material is less than 20% of the weight of the product. Conversely, where the weight of the final product contains 25% of sugar and 10% of materials of Chapter 4, the origin criterion is not satisfied.

d) An origin criterion worded “the combined total weight of sugar and of materials of Chapter 4 does not exceed x% of the weight of the final product” means that both sugar and materials of Chapter 4 must satisfy the weight limit applicable to each individual material as well as the combined total weight. The combined total weight limit is stricter than the individual weight limit.

Example: the rule of origin for Heading 1704 requires that the combined weight of sugar and of materials of Chapter 4 does not exceed 50% of the weight of the product. The individual weight limit for materials of Chapter 4 is 20% and that for sugar is 40%. Where the weight of the product contains 35% of sugar and 15% of materials of Chapter 4, both the individual weight limits and the combined weight limit satisfy the origin criterion for Heading 1704. Conversely, where the weight of the product contains 35% of sugar and 20% of materials of Chapter 4, the combined weight ratio is 55% of the weight of the product. In that case, the individual weight limit for each material is satisfied but the combined weight limit is exceeded, and therefore the origin criterion for Heading 1704 is not satisfied.

Note 5. Terms used in relation to textiles and garments

1. The term “natural fibres” refers to fibres other than artificial or synthetic fibres. These are fibres at the stage before spinning takes place, including waste, and, unless otherwise specified, include fibres which have been carded, combed or otherwise processed but not spun.

2. The term “natural fibres” includes horsehair of Heading 0511, silk of Headings 5002 and 5003, wool fibres and fine or coarse animal hair of Headings 5101 through 5105, cotton fibres of Headings 5201 through 5203, and vegetable fibres of Headings 5301 through 5305.

3. The terms “textile pulp”, “chemical materials” and “paper-making materials” describe materials, not classified in Chapters 50 through 63, which can be used to produce artificial, synthetic or paper fibres or yarns.

4. The term “man-made staple fibres” refers to synthetic or artificial filament tow, staple fibres or waste of Headings 5501 through 5507.

Note 6. Tolerance applicable to textile and garment products made of two or more textile materials

1. Where the origin criterion for a product in Appendix II to this Circular makes reference to this Note, the origin criterion in the third column (3) shall not apply to any basic textile material used in the production of that product where that basic textile material accounts for 10% or less of the total weight of all the basic textile materials used in the production (see also Clauses 3 and 4 of this Note).

2. Textile and garment products made of two or more basic textile materials

a) The tolerance referred to in Clause 1 of this Article applies only to mixed products made of two or more basic textile materials, comprising:

- silk;

- wool;

- coarse animal hair;

- fine animal hair;

- horsehair;

- cotton;

- paper-making materials and paper;

- flax;

- true hemp;

- jute and other textile bast fibres;

- sisal and other textile fibres of the genus Agave;

- coconut, abaca, ramie and other vegetable textile fibres;

- synthetic man-made filaments;

- artificial man-made filaments;

- current-conducting filaments;

- synthetic man-made staple fibres of polypropylene;

- synthetic man-made staple fibres of polyester;

- synthetic man-made staple fibres of polyamide;

- synthetic man-made staple fibres of polyacrylonitrile;

- synthetic man-made staple fibres of polyimide;

- synthetic man-made staple fibres of polytetrafluoroethylene;

- synthetic man-made staple fibres of poly(phenylene sulphide);

- synthetic man-made staple fibres of poly(vinyl chloride);

- other synthetic man-made staple fibres;

- artificial man-made staple fibres of viscose;

- other artificial man-made staple fibres;

- yarn made of polyurethane segmented with flexible segments of polyether, whether or not gimped;

- yarn made of polyurethane segmented with flexible segments of polyester, whether or not gimped;

- products of Heading 5605 (metallized yarn) incorporating a strip consisting of a core of aluminium foil or of a core of plastic film whether or not coated with aluminium powder, of a width not exceeding 5 mm, sandwiched by means of a transparent or coloured adhesive between two layers of plastic film;

- other products of Heading 5605;

- glass fibres;

- metal fibres.

b) Example 1: a tufted textile fabric of Heading 5802 made from cotton yarn of Heading 5205 and cotton fabric of Heading 5210 shall be considered as a mixed product only if the cotton fabric is itself a mixed fabric made from yarns classified in two separate Headings, or if the cotton yarns used are themselves mixtures.

c) Example 2: where the above tufted textile fabric is made from cotton yarn of Heading 5205 and synthetic fabric of Heading 5407, the cotton yarn used is made from two separate basic textile materials, and therefore the tufted textile fabric is a mixed product.

3. Where a product contains “yarn made of polyurethane segmented with flexible segments of polyether, whether or not gimped”, the tolerance applicable to that yarn is 20%.

4. Where a product contains “a strip consisting of a core of aluminium foil or of a core of plastic film whether or not coated with aluminium powder, of a width not exceeding 5 mm, sandwiched by means of a transparent or coloured adhesive between two layers of plastic film”, the tolerance applicable to that strip is 30%.

Note 7. Other tolerances applicable to textile and garment products

1. Where the origin criterion for a product in Appendix II to this Circular makes reference to this Note, textile materials which do not satisfy the origin criterion set out in the third column (3) of the list may be used, provided that they are classified under a Heading other than that of the product and that their value does not exceed 8% of the ex-works price of the product.

2. Use of materials other than textile materials

a) Materials not classified in Chapters 50 through 63 may be used in the production of textile and garment products without regard to their origin, whether or not they contain textile materials.

b) Example: where the origin criterion for a specific textile product (for example trousers) requires the use of yarn, this provision allows the use of metal items, such as buttons, because buttons are not classified in Chapters 50 through 63. Likewise, this provision allows the use of zip fasteners even though zip fasteners normally contain textile materials.

3. When applying a criterion based on a value limit, the value of non-originating materials not classified in Chapters 50 through 63 must be taken into account in calculating the value of the non-originating materials incorporated in the production.

Note 8. Specific processes and simple operations for products of Chapter 27

1. For the purposes of the origin criteria for Heading ex 2707 and Heading 2713, “specific processes” are the following:

a) vacuum distillation;

b) redistillation by a very thorough fractionation process;

c) cracking;

d) reforming;

d) extraction by means of selective solvents;

e) the process comprising the following operations: treatment with concentrated sulphuric acid, oleum or sulphuric anhydride; neutralization with alkaline agents; decolourization and purification with naturally active earth, activated earth, bauxite or activated charcoal;

g) polymerization;

h) alkylation; and

i) isomerization.

2. For the purposes of the origin criteria for Heading ex 2710, Heading 2711 and Heading 2712, “specific processes” are the following:

a) vacuum distillation;

b) redistillation by a very thorough fractionation process;

c) cracking;

d) reforming;

dd) extraction by means of selective solvents;

c) the process comprising the following operations: treatment with concentrated sulphuric acid, oleum or sulphuric anhydride; neutralization with alkaline agents; decolourization and purification with naturally active earth, activated earth, bauxite or activated charcoal;

g) polymerization;

h) alkylation;

i) isomerization;

k) in respect of heavy oils of Heading 2710, desulphurization with hydrogen, resulting in a reduction of at least 85% of the sulphur content of the products processed (ASTM D 1266-59 T method);

l) in respect of goods of Heading 2710, deparaffining by a process other than filtering;

m) in respect of heavy oils of Heading 2710, treatment with hydrogen at a pressure of more than 20 bar and a temperature of more than 250 degrees Celsius with the use of a catalyst, other than to effect desulphurization, when the hydrogen constitutes an active element in a chemical reaction. However, the further treatment with hydrogen of lubricating oils of Heading ex 2710 (for example, hydrofinishing or decolourization), in order more especially to improve colour or stability, shall not be deemed to be a specific process;

n) in respect of fuel oils of Heading ex 2710, atmospheric distillation, on condition that less than 30% of these products distils, by volume, including losses, at 300 degrees Celsius, by the ASTM D 86 method;

o) in respect of heavy oils other than gas oils and fuel oils of Heading ex 2710, treatment by means of a high-frequency electrical brush discharge; and

p) in respect of crude products (other than petroleum jelly, ozokerite, lignite wax or peat wax, paraffin wax containing by weight less than 0.75% of oil) of Heading ex 7212 only, de-oiling by fractional crystallization.

3. For the purposes of the origin criteria for Heading ex 2707 and Heading 2713, simple operations such as cleaning, decanting, desalting, water separation, filtering, colouring, marking, obtaining a sulphur content as a result of mixing products with different sulphur contents, or any combination of these operations or like operations, shall be considered as not conferring origin.

APPENDIX II

PRODUCT SPECIFIC RULES (Issued together with Circular No. 14/2026/TT-BCT dated March 25, 2026 of the Minister of Industry and Trade providing rules of origin under the EVFTA)

I. Chapter notes

For the purposes of this Appendix:

II. Specific rules

APPENDIX IIIa

FISHERY MATERIALS ELIGIBLE FOR CUMULATION (Issued together with Circular No. 14/2026/TT-BCT dated March 25, 2026 of the Minister of Industry and Trade providing rules of origin under the EVFTA)

APPENDIX IIIb

FISHERY PRODUCTS ELIGIBLE FOR CUMULATION (Issued together with Circular No. 14/2026/TT-BCT dated March 25, 2026 of the Minister of Industry and Trade providing rules of origin under the EVFTA)

APPENDIX IV

TEXTILE AND GARMENT PRODUCTS ELIGIBLE FOR CUMULATION (Issued together with Circular No. 14/2026/TT-BCT dated March 25, 2026 of the Minister of Industry and Trade providing rules of origin under the EVFTA)

APPENDIX V

SPECIMEN OF THE VIET NAM MOVEMENT CERTIFICATE EUR.1 (Issued together with Circular No. 14/2026/TT-BCT dated March 25, 2026 of the Minister of Industry and Trade providing rules of origin under the EVFTA)

APPENDIX VI

TEXT OF THE EXPORTER'S ORIGIN DECLARATION (Issued together with Circular No. 14/2026/TT-BCT dated March 25, 2026 of the Minister of Industry and Trade providing rules of origin under the EVFTA)

The text of the origin declaration is set out below and shall be made out in accordance with the following notes:

(1) In the blank space following the phrase “customs authorization No”: where the origin declaration contains an origin declaration made out by an approved exporter, the customs authorization number of the approved exporter must be entered in this space. Where the origin declaration contains an origin declaration not made out by an approved exporter, the words in parentheses shall be omitted or the space left blank.

(2) In the blank space following the phrase “of ... preferential origin”: specify the origin of the goods. Where the origin declaration relates in whole or in part to goods originating in Ceuta and Melilla, the exporter must clearly indicate this on the document by means of the symbol “CM” in the declaration.

(3) In the blank space above the phrase “Place and date”: these particulars may be omitted if the information is contained in the document itself.

(4) In the blank space above the phrase “Signature of the exporter”: where the exporter is not required to sign, the exemption from signature also implies exemption from indicating the name of the signatory.

Bulgarian version

Износителят на продуктите, обхванати от този документ (митническо разрешение № …) декларира, че освен кьдето е отбелязано друго, тези продукти са с … преференциален произход.

………………………………………………………………………………………………….

(Място и дата)

………………………………………………………………………………………………….

(Подпис на износителя; освен това трябва четливо да бъде изписано името на лицето, което подписва декларацията)

Spanish version

El exportador de los productos incluidos en el presente documento (autorización aduanera n° .. ...) declara que, salvo indicación en sentido contrario, estos productos gozan de un origen preferencial ….

………………………………………………………………………………………………….

(Lugar y fecha)

………………………………………………………………………………………………….

(Firma del exportador; además, deberán indicarse de forma legible el nombre y los apellidos de la persona que firma la declaración)

Czech version

Vývozcevýrobkůuvedených v tomto dokumentu (číslopovolení …) prohlašuje, žekromězřetelněoznačených, majítytovýrobkypreferenčnípůvod v ….

………………………………………………………………………………………………….

(Místo a datum)

………………………………………………………………………………………………….

(Podpis vývozce; navíc musí být čitelně uvedeno jméno osoby, která prohlášení podepisuje)

Danish version

Eksportøren af varer, der er omfattet af nærværende dokument, (toldmyndig hedernes tilladelse nr. ...), erklærer, at varerne, medmindre andet tydeligt er angivet, har præferenceoprindelse i ....

………………………………………………………………………………………………….

(Sted og dato)

………………………………………………………………………………………………….

(Eksportørens underskrift; endvidere skal navn på den person, der underskriver erklæringen, angives letlæseligt)

German version

Der Ausführer (Ermächtigter Ausführer; Bewilligungs-Nr. ...) der Waren, auf die sich dieses Handelspapier bezieht, erklärt, dass diese Waren, soweit nicht anderes angegeben, präferenzbegünstigte ... Ursprungswaren sind.

………………………………………………………………………………………………….

(Ort und Datum)

………………………………………………………………………………………………….

(Unterschrift des Ausführers und Name des Unterzeichners in Druckschrift)

Estonian version

Käesolevadokumendigahõlmatudtoodeteeksportija (tolliametikinnitusnr. ...) deklareerib, et needtooted on ...sooduspäritoluga, väljaarvatudjuhulkui on selgeltnäidatudteisiti.

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(Koht ja kuupäev)

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(Eksportija allkiri; lisaks sellele tuleb selgelt märkida ka allakirjutaja nimi)

Greek version

Ο εξαγωγέας των προϊόντων που καλύπτονται από το παρόν έγγραφο (άδεια τελωνείου υπ΄αριθ. ...) δηλώνει ότι, εκτός εάν δηλώνεται σαφώς άλλως, τα προϊόντα αυτά είναι προτιμησιακής καταγωγής ....

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(Τόπος και ημερομηνία)

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(Υπογραφή του εξαγωγέα καθώς και ευκρινής αναγραφή του ονόματος του υπογράφοντος τη δήλωση)

English version

The exporter of the products covered by this document (customs authorization No ...) declares that, except where otherwise clearly indicated, these products are of ... preferential origin.

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(Place and date)

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(Signature of the exporter; in addition, the name of the person signing the declaration has to be indicated in clear script)

French version

L'exportateur des produits couverts par le présent document (autorisation douanière n° ...) déclare que, sauf indication claire du contraire, ces produits ont l'origine préférentielle ....

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(Lieu et date)

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(Signature de l’exportateur et indication, en toutes lettres, du nom de la personne qui signe la déclaration)

Croatian version

Izvoznik proizvoda obuhvaćenih ovom ispravom (carinsko ovlaštenje br. ..........) izjavljuje da su, osim ako je to drugačije izričito navedeno, ovi proizvodi .......... preferencijalnog podrijetla.

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(Mjesto i datum)

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(Potpis izvoznika i čitko navedeno ime osobe koja potpisuje izjavu)

Italian version

L'esportatore delle merci contemplate nel presente documento (autorizzazione doganale n. ...) dichiara che, salvo indicazione contraria, le merci sono di origine preferenziale ....

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(Luogo e data)

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(Firma dell'esportatore; si deve inoltre indicare in maniera chiaramente leggibile il nome della persona che firma la dichiarazione)

Latvian version

Eksportētājsproduktiem, kuriietvertišajādokumentā (muitaspilnvara Nr. …), deklarē, ka, iznemottur, kurircitādiskaidrinoteikts, šiemproduktiemirpriekšrocībuizcelsme no ….

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(Vieta un datums)

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(Eksportētāja paraksts; turklāt skaidrā rokrakstā jānorāda tās personas vārds un uzvārds, kura parakstījusi deklarāciju)

Lithuanian version

Šiamedokumenteišvardintųprekiųeksportuotojas (muitinèsliudijimo Nr …) deklaruoja, kad, jeigukitaipnenurodyta, taiyra … preferencinèskilmésprekés.

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(Vieta ir data)

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(Eksportuotojo parašas; be to, turi būti įskaitomai nurodytas deklaraciją pasirašiusio asmens vardas ir pavardė)

Hungarian version

A jelenokmánybanszereplőárukexportőre (vámfelhatalmazásiszám: …) kijelentem, hogyeltérőjelzéshianyábanazárukkedvezményes … származásúak.

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(hely és dátum)

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(Az exportőr aláírása továbbá a nyilatkozatot aláíró személy nevét egyértelműen és olvashatóan fel kell tüntetni)

Maltese version

L-esportatur tal-prodotti kopertib’dan id-dokument (awtorizzazzjonitad-dwananru. …) jiddikjara li, hlieffejnindikatb’modċar li mhuxhekk, dawn il-prodotti huma ta’ oriġinipreferenzjali ….

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(Post u data)

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(Firma tal-esportatur; barra dan, l-isem tal-persuna li tiffirma d-dikjarazzjoni ghandu jkun indikat b'kitba ċara)

Dutch version

De exporteur van de goederen waarop dit document van toepassing is (douanevergunning nr. ...), verklaart dat, behoudens uitdrukkelijke andersluidende vermelding, deze goederen van preferentiële ... oorsprong zijn.

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(Plaats en datum)

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(Handtekening van de exporteur, gevolgd door de naam van de ondertekenaar in blokletters)

Polish version

Eksporter produktów objętych tym dokumentem (upoważnienie władz celnych nr …) deklaruje, że z wyjątkiem gdzie jest to wyraźnie określone, produkty te mają … preferencyjne pochodzenie.

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(Miejscowość i data)

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(Podpis eksportera; dodatkowo czytelnie imię i nazwisko osoby podpisującej deklarację)

Portuguese version

O abaixo assinado, exportador dos produtos cobertos pelo presente documento (autorização aduaneira n°. ...), declara que, salvo expressamente indicado em contrário, estes produtos são de origem preferencial ....

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(Local e data)

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(Assinatura do exportador, seguida do nome do signatário escrito de forma clara)

Romanian version

Exportatorulproduselorcefacojiectulacestuidocument (autorizaţiavamalânr. …) declará cá, exceptândcazulîncareînmodexpres este indicataltfel, acesteprodusesunt de origine preferenţialā ….

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(Locul și data)

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(Semnătura exportatorului; în plus, trebuie indicat cu scris lizibil numele persoanei care semnează declarația)

Slovenian version

Izvoznikblaga, zajetega s tem dokumentom (pooblastilocarinskihorganovšt …) izjavlja, da, razenče ni drugačejasnonavedeno, ima to blagopreferencialno … poreklo.

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(Miesto a dátum)

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(Podpis vývozcu; okrem toho sa musí čitateľne uviesť meno osoby podpisujúcej vyhlásenie)

Slovak version

Vývozcavýrobkovuvedených v tomtodokumente (číslopovolenia …) vyhlasuje, žeokremzreteľneoznačených, majútietovýrobkypreferenčnýpôvod v ….

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(Kraj in datum)

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(Podpis izvoznika; poleg tega mora biti čitljivo navedeno ime osebe, ki podpiše izjavo)

Finnish version

Tässä asiakirjassa mainittujen tuotteiden viejä (tullin lupa n:o ...) ilmoittaa, että nämä tuotteet ovat, ellei toisin ole selvästi merkitty, etuuskohteluun oikeutettuja ... alkuperätuotteita.

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(Paikka ja päiväys)

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(Viejän allekirjoitus; lisäksi ilmoituksen allekirjoittajan nimi on selvennettävä)

Swedish version

Exportören av de varor som omfattas av detta dokument (tullmyndighetens tillstånd nr. ... ) försäkrar att dessa varor, om inte annat tydligt markerats, har förmånsberättigande ... ursprung.

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(Ort och dalum)

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(Exportörens namnteckning och namnförtydligande)

Vietnamese version

Người xuất khẩu hàng hoá được kê khai bằng chứng từ này (mã số tự chứng nhận xuất xứ ....) tuyên bố rằng, trừ trường hợp có chỉ định rõ ràng, những hàng hoá này có xuất xứ ưu đãi của ....

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(Thời gian, địa điểm)

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(Chữ ký của nhà xuất khẩu, bên cạnh đó tên của người ký khai báo xuất xứ phải được thể hiện bằng chữ in rõ ràng)